The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Revenues and Wagering Tax Information
Detroit Casino Revenues
2024 Detroit Casino Revenue Downloads
2023 Detroit Casino Revenue Downloads
2022 Detroit Casino Revenue Downloads
2021 Detroit Casino Revenue Downloads
2020 Detroit Casino Revenue Downloads
2019 Detroit Casino Revenue Downloads
1999-2018 Detroit Casino Revenue Downloads
Retail Sports Betting
The Detroit casinos were authorized to begin retail sports betting on March 11, 2020. The casinos pay an 8.4 percent tax rate on adjusted gross sports betting receipts. The State of Michigan receives 3.78 percent of the tax, and the City of Detroit receives 4.62 percent of the tax.
Retail Sports Betting Revenues and Taxes
2024 Retail Sports Betting Revenues and Taxes Downloads
- 2024 Retail Sports Betting Revenues and Taxes Excel
- 2024 Retail Sports Betting Revenues and Taxes PDF
2023 Retail Sports Betting Revenues and Taxes Downloads
- 2023 Retail Sports Betting Revenues and Taxes Excel
- 2023 Retail Sports Betting Revenues and Taxes PDF
2022 Retail Sports Betting Revenues and Taxes Downloads
- 2022 Retail Sports Betting Revenues and Taxes Excel
- 2022 Retail Sports Betting Revenues and Taxes PDF
2021 Retail Sports Betting Revenues and Taxes Downloads
- 2021 Retail Sports Betting Revenues and Taxes Excel
- 2021 Retail Sports Betting Revenues and Taxes PDF
2020 Retail Sports Betting Revenues and Taxes Downloads
Internet Sports Betting and Internet Gaming Revenues and Taxes
Internet sports betting and internet gaming began in Michigan on Jan. 22, 2021.
Internet Sports Betting Revenues and Taxes Downloads
- 2024 Internet Sports Betting Revenues and Taxes Excel
- 2023 Internet Sports Betting Revenues and Taxes Excel
- 2022 Internet Sports Betting Revenues and Taxes Excel
- 2021 Internet Sports Betting Revenues and Taxes Excel
Internet Gaming Revenues and Taxes Downloads
Fantasy Contests
The Fantasy Contests Consumer Protection Act allows companies that meet the definition of fantasy contest operators in Michigan on May 1, 2018, to continue to offer fantasy contests until the operator is issued or denied a license under the act. The contests are allowed as long as these companies apply for licenses within 60 days after applications are made available, which is expected to take place after rules are promulgated.
2024-23 Fantasy Contests Revenues & Taxes Downloads
2023-22 Fantasy Contests Revenues & Taxes Downloads
2022-21 Fantasy Contests Revenues & Taxes Downloads
2021-20 Fantasy Contests Revenues & Taxes Downloads
2020-19 Fantasy Contests Revenues & Taxes Downloads
Wagering Taxes
State: 8.1 percent casinos' adjusted gross receipts (AGR)*
City: 10.9 percent of casinos' AGR*
The casinos' development agreements with the City of Detroit may require additional wagering tax payments.
Fees
Application: $0.05 million x 3 casinos ** (One-Time Fee)
Licensing: $0.025 million x 3 casinos (Payable Annually)
State Services: Total annual assessment for preceding year x Detroit consumer price index for preceding year***
Municipal Services: 1.25 percent of adjusted gross receipts or $4 million (whichever is greater) x 3 casinos (Payable Annually)*
Notes:
* Adjusted Gross Receipts (AGR) is gross receipts less winnings paid to wagerers. From the AGR, a casino pays fees and taxes, employee wages and benefits and other costs related to operating a casino. The three commercial casinos in the City of Detroit have met the criteria for the P.A. 306 tax roll back.
** Additional costs for investigations may be incurred
*** Adjusted annually by Detroit Consumer Price Index. No single casino's share shall exceed 1/3 of the total Annual State Services Fee.
****Due within 20 days of the anniversary of each casino's original licensing date and typically based on 1.25 percent of adjusted gross receipts
State/City Wagering Tax
The State/City Wagering Tax totals 19 percent of the three casinos' AGR.
The entire State Wagering Tax (8.1 percent of the casinos' AGR) is deposited into the School Aid Fund for statewide K-12 classroom education.
The City Wagering Tax (10.9 percent of the casinos' AGR) may be used by the City of Detroit for the hiring, training and deployment of street patrol officers; neighborhood and downtown economic development programs designed to create local jobs; public safety programs such as emergency medical services, fire department programs and street lighting; anti-gang and youth development programs; other programs that are designed to contribute to the improvement of the quality of life in the City; relief to the taxpayers of the City from one or more taxes or fees imposed by the City; the costs of capital improvements; and road repairs and improvements.